For County Clerks

Welcome to the Tennessee County Clerk information page. Information for Tennessee's 95 county clerks
is posted at this site, along with important notices, and other information for clerks and the general public.

County Clerk Secure Log In- Click here to link to procedural and other information from the Department of Revenue (password required).

Business Tax

Monthly Distribution of Business Tax Funds to Local Governments.

The Department of Revenue will distribute the $7.00 return fee and the 5% commission to the county or city clerk. The remainder of the local business tax will be distributed to the county trustee or city official who receives state shared tax revenues. All payments will be made on the 20th of the month following the month of receipt by the Department of Revenue. For example, Business Tax received by the department in the month of February, 2010 will be distributed on March 20, 2010.

General Business Tax Information - Get information on obtaining a business license and filing business tax returns and payments each year. Forms, important notices, tax rulings and other important information is also located here.

Tax Rulings - Letter and revenue rulings are interpretations of the application of business tax laws as they are related to the taxpayer. The rulings on the Web site have been made available to the general public.

Sales & Use Tax

General Sales & Use Tax Information - Get information on filing your sales and use tax here. File electronically, find tax returns, important notices, tax rulings and other important information here.

County Clerk Sales Tax Guide (PDF) - This guide is for the use of county clerks for issues relative to administering sales and use tax issues involving automobiles and boats.

Sales & Use Tax Guide (PDF) - This publication is designed to help taxpayers better understand the Tennessee sales or use tax, including
the collection and remittance of the tax.

Tax Rulings - Letter and revenue rulings are interpretations of the application of sales and use tax laws as they are related to the taxpayer. The rulings on the Web site have been made available to the general public.